Redistribution of Taxes and Benefits in Mexico: Evaluation of the 2014 Fiscal Reform on Households
We measured, for the first time, the general redistributive effect in the Mexican fiscal sys - tem with the Duclos-Jalbert-Araar decomposition approach, obtaining: vertical equity, ho - rizonal inequity ( hi ) and reranking effect. The novelty of this application lies in the use of non-parametric te...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2015 |
| País: | México |
| Institución: | Universidad de Sonora |
| Repositorio: | Redalyc-USON |
| OAI Identifier: | oai:redalyc.org:281143337005 |
| Acceso en línea: | https://www.redalyc.org/articulo.oa?id=281143337005 https://www.redalyc.org/journal/2811/281143337005/ https://www.redalyc.org/journal/2811/281143337005/html/ https://www.redalyc.org/journal/2811/281143337005/281143337005.epub https://www.redalyc.org/journal/2811/281143337005/movil |
| Access Level: | acceso abierto |
| Palabra clave: | Economía y Finanzas non Progressivity redistribution vertical equity horizontal inequity |
| Sumario: | We measured, for the first time, the general redistributive effect in the Mexican fiscal sys - tem with the Duclos-Jalbert-Araar decomposition approach, obtaining: vertical equity, ho - rizonal inequity ( hi ) and reranking effect. The novelty of this application lies in the use of non-parametric techniques and the fact that we did not assume any functional relationship between the variables in our analysis. Our paper contributes wi th an assessment of the fis - cal reform that took place in 2014 and compares it with the previous situation. A tax-bene - fit system with relative progressivity but high hi effect is found, as well as an increase on tax revenues up to 5.2 and 3.7 percent of gdp for income tax and vat respectively. |
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